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MEDIUM
FISCAL

Dissolution of a condominium doesn't create patrimonial gains or losses if allocation is proportional

V1412-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1412-25
Published
24 Jul 2025

Summary

Consultants ask whether the dissolution of a condominium over land, with each party receiving a proportional lot value, has IRPF implications. The DGT responds that there is no patrimonial alteration as long as the allocation corresponds to the ownership share.

In 6 key points

Lifecycle

2025-07-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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